Economic Policy Journal 
Jan 3, 2012
For the record :
Section 4191 of the Internal Revenue Code now imposes an excise tax on the sale of certain medical devices.
The tax applies to sales of taxable medical devices after Dec. 31, 2012.
The tax is 2.3 percent of the sale price of the taxable medical device. See Chapter 5 of IRS Publication 510, Excise Taxes, and Notice 2012-77 for additional information on the determination of sale price